The tax on such "business personal property" will generally be slightly more than 1% of the item's value and vary depending on how old the item is, according to the report. The items subject to tax depend on whether the entire house, or just a bedroom, is rented.

While not a huge amount, the tax is the latest example of the regulatory scrutiny facing sharing-economy startups like Airbnb as they challenge existing businesses, such as hotels, and as government officials grapple with how to handle the new services.

Airbnb has begun collecting hotel taxes from its guests in various cities in recent years, including in San Francisco, where it collects a 14% hotel tax that it then pays to the city.

Among the household items that need to be reported to the city are furniture, sheets, towels, and appliances, according to the Chronicle.

Airbnb said in a statement that "Middle class families shouldn't have to pay extra taxes on their sheets. This invasion of privacy mandates that San Franciscans inventory and pay taxes on every picture frame, towel and spoon in their home."